JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI

Pengaruh Pertumbuhan Perusahaan, Likuiditas, Ukuran Perusahaan, Dan Profitabilitas Terhadap Opini Audit Going Concern

Novita Wulandari, Ikhlasul Khair — Rab, 04 Mar 2026 00:00:00 +0700

Purpose – This study aims to determine the effect of and Company Growth, Liquidity, Firm Size, and Profitability on Opini Audit Going Concern

Design/methodology/approach – This research uses quantitative data, the sample in this study is the Property and Real Estate sector companies listed on the Indonesia Stock Exchange in the 2017-2022 in the period as many as 19 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.

Findings – The results of this study indicate that the Company Growth variable has a positive and statistically insignificant effect on the Opini Audit Going Concern, the Liquidity variable has a positive and statistically insignificant effect on the Opini Audit Going Concern, Firm Size has a negative and statistically significant effect on the Opini Audit Going Concern, Profitability has a positive and statistically insignificant effect on Opini Audit Going Concern.

Research limitations/implications – This study discusses Opini Audit Going Concern and other factors such as Company Growth, Liquidity, Firm Size and Profitability which focus on Property and Real Estate sector companies

The Effect of Financial Performance and Sales Growth on Financial Distress

Siti Nur aisyah, Keri Boru Hotang — Rab, 04 Mar 2026 00:00:00 +0700

Purpose – This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and sales growth on financial distress.

Design/methodology/approach – This research employs a quantitative approach. The sample consists of 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2024. The analytical technique used to test the hypotheses is multiple regression analysis with the assistance of Eviews 9 software.

Findings – The results show that profitability has a significant effect on financial distress, meaning that the higher the profit earned, the lower the likelihood of the company experiencing financial difficulties. Leverage has a significant effect on financial distress, indicating that the higher the proportion of debt, the greater the risk of financial distress borne by the company. Firm size also has a significant effect on financial distress, suggesting that larger companies tend to have greater capacity to withstand financial pressure. Conversely, sales growth does not have a significant effect on financial distress. This can be explained by agency theory, in which managers often focus on increasing sales to demonstrate good performance to investors, but such an increase does not necessarily improve profit or cash flow. Thus, even when sales increase, the company’s financial condition does not automatically improve, and the risk of financial distress may still remain.

Research limitations/implications – This study discusses financial distress and other factors such as profitability, leverage, firm size, and sales growth with a focus on the property and real estate sector. It applies the Altman Z-Score (1968) as a measure of financial distress.

Analysis of Factors Affecting Cash Holding in Technology Companies Listed on the Indonesia Stock Exchange for the Period 2020-2024

dian melisa, Ramses Pakpahan — Rab, 04 Mar 2026 00:00:00 +0700

Purpose – This study aims to determine the effects of Capital Expenditure, Sales Growth, Liquidity, and Cash Flow on Cash Holding.

Design/methodology/approach – This research uses quantitative data and consists of a sample of 14 Technology Companies listed on the Indonesia Stock Exchange from 2020 to 2024. Multiple regression analysis using EViews 9 Software was used to test the hypothesis.

Findings – The results indicate that Capital Expenditure has a negative and statistically insignificant effect on cash holdings, sales growth has a positive and statistically significant effect, liquidity has a positive and statistically significant effect, and cash flow has a positive and statistically significant effect.

Research limitations/implications – This research hopes to provide information on cash holdings and offer benefits in decision-making, as well as serve as a reference for further research.

The Effect of Company Growth, Dividend Policy, Leverage, Capital Intensity On Accounting Conservatism

Nathania Santosa, Nunung Aini Rahmah — Rab, 04 Mar 2026 00:00:00 +0700

Objective - This research aims to obtain empirical evidence about the effects of Company Growth, Dividend Policy, Leverage, and Capital Intensity on Accounting Conservatism.

Purpose – This research discusses Accounting Conservatism and other factors such as Company Growth, Dividend Policy, Leverage and Capital Intensity which focuses on energy sector companies. The research employs the Conservatism Accounting (CONACC) model as a measure of Accounting Conservatism.

Design/methodology/approach – This research adopts a quantitative approach. The sample comprises 18 Energy sector companies listed on the Indonesia Stock Exchange (IDX) over the period 2019-2023. To examine the proposed hypotheses, the study employs panel data regression analysis, utilizing Eviews 9 Software for the estimation and testing procedures.

Findings – The results of this study found that Company Growth has a positive but statistically insignificant effect on Accounting Conservatism. Similarly, Leverage has a positive but statistically insignificant effect on Accounting Conservatism. In contrast, Capital Intensity has positive and significant effect on Accounting Conservatism. However, Dividend Policy has a negative and statistically insignificant effect on Accounting Conservatism.

Research limitations/implications – The findings offer valuable insights for investors, creditors, and corporate managers in enhancing their understanding and application of accounting conservatism, particularly within the energy sector, thereby supporting more informed investment, financing, and reporting decisions. This study is constrained by the use of only four independent variables Company Growth, Dividend Policy, Leverage, and Capital Intensity with a sample limited to 18 energy sector firms listed on the IDX. The observation period also covers only five years (2019–2023), which may restrict the generalizability of the findings. Furthermore, the coefficient of determination is relatively low (0.3%), suggesting that additional factors beyond the proposed model may significantly influence accounting conservatism.

The Effect of Green Accounting and Leverage on Company Financial Performance with Good Corporate Governance as a Moderating Variable

Danur Dara Adelia, Sistya Rachmawati — Rab, 04 Mar 2026 00:00:00 +0700

Purpose – This study aims to obtain empirical evidence on the influence of green accounting and leverage on financial performance with good corporate governance as a moderating variable.

Design/methodology/approach – This study uses a quantitative research design. The sample consists of 52 property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis techniques used to test the hypotheses are multiple regression analysis and moderation interaction regression using EViews 9 software.

Findings – The results of this study indicate that green accounting has a negative effect and is not statistically significant on financial performance. Furthermore, leverage has a negative effect and is not statistically significant on financial performance, and good corporate governance has a negative effect and is not statistically significant on financial performance. However, good corporate governance does not strengthen the influence of green accounting on financial performance, and good corporate governance does not strengthen the influence of leverage on financial performance.

Research limitations/implications – This study discusses financial performance and other factors such as green accounting, leverage, and good corporate governance, focusing on companies in the property and real estate sector. This study contributes new insights by positioning good corporate governance as a moderating variable that strengthens the relationship to explain variations in corporate financial performance amid increasing demands for sustainable business practices.